000 01121nab#a2200253#c#4500
999 _c95925
_d95925
003 IEF
005 20210322183123.0
008 170530s2017 NLD|| #####0 b|ENG|u
040 _aIEF
_cES-MaIEF
041 _aENG
100 1 _aMulyani, Yeni
_965415
245 _aTransfer pricing dispute resolution and mutual agreement procedures
_b an Indonesian perspective
_c Yeni Mulyani
_hElectrónico
260 _c2017
500 _aDisponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
520 _aThis article examines the Mutual Agreement Procedures programme inIndonesia, including recent developments and changes in procedure, describing its advantages over other domestic dispute resolution options such as objection to the Directorate General of Taxes and appeal to the Tax Court.
650 4 _aPRECIOS DE TRANSFERENCIA
_948095
650 4 _aRECLAMACIONES Y RECURSOS
_948202
650 4 _aJURISPRUDENCIA
_947570
650 4 _aINDONESIA
_947477
773 0 _tInternational Transfer Pricing Journal
_gv. 24, n. 1, January - February 2016
942 _2udc
942 _2udc